Most contracts include a recitals section, although many lawyers say it is not absolutely necessary. The recitals give the background information to the contract. It is useful because it usually says why the parties are entering into the contract. The recitals often start with the word WHEREAS and in some contracts every sentence in the recitals will beith the word WHEREAS. It is a very old-fashioned word meaning something like ‘Taking the following facts into consideration’ or ‘The situation is as follows’